$$ \begin{aligned} -10k+1 &= 40-7k&& \text{move the $ \color{blue}{ -7k } $ to the left side and $ \color{blue}{ 1 }$ to the right} \\[1 em]-10k+7k &= 40-1&& \text{simplify left and right hand side} \\[1 em]-3k &= 39&& \text{ divide both sides by $ -3 $ } \\[1 em]k &= -\frac{39}{3}&& \\[1 em]k &= -13&& \\[1 em] \end{aligned} $$
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